Competitive Harm and Companies’ Positions on SFAS No. 131

Journal of Accounting, Auditing & Finance

Volumn 17, Issue 2, 2002, Pages 93-109

  Ettredge, Michael ^a   Kwon, Soo Young ^b   Smith, David ^c  

^a UNIVERSITY OF KANSAS   (United States)

^b Korea University   (South Korea)

^c IOWA STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84990397427     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0201700201     Document Type: Article

References (9)

1. Financial Accounting Standards Board. 1975. Statement of Financial Accounting Standards No. 14: Financial Reporting for Segments of a Business Enterprise. Norwalk, Conn.: FASB.
2. Financial Accounting Standards Board. 1996. Proposed Statement of Financial Accounting Standard (Exposure Draft): Reporting Disaggregated Information about a Business Enterprise. Norwalk, Conn.: FASB.
3. Financial Accounting Standards Board. 1997. Statement of Financial Accounting Standards No. 131: Disclosures about Segments of an Enterprise and Related Information. Norwalk, Conn.: FASB.
4. Financial Accounting Standards Board. 1998. Public Record on SFAS No. 131. Vols. 1-4. Norwalk, Conn.: FASB.
5. Givoly D. Hayn C. D'Souza J. 1999. “Measurement Errors and Information Content of Segment Reporting.” Review of Accounting Studies 4: 15–43.
6. Harris M. S. 1998. “The Association between Competition and Managers’ Business Segment Reporting Decisions.” Journal of Accounting Research (Spring): 111–128.
7. Hayes R. Lundholm R. 1996. “Segment Reporting to the Capital Market in the Presence of a Competitor.” Journal of Accounting Research (Autumn):261–279.
8. Nagarajan N. Sridhar S. 1996. “Corporate Responses to Segment Disclosure Requirements.” Journal of Accounting and Economics 21: 253–275.
9. Porter Michael E. 1998. On Competition. Boston, Mass.: Harvard Business Review Book.